ARS Pharmaceuticals Balance Sheet

Financials in millions USD. Fiscal year is January - December.

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '24 Sep 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	39.66	70.97	210.52	60.06	24.52
Short-Term Investments	165.16	157.39	63.86	-	-
Cash & Short-Term Investments	204.82	228.36	274.38	60.06	24.52
Cash Growth	-15.33%	-16.77%	356.82%	144.95%	-
Accounts Receivable	0.77	-	-	-	0.38
Other Receivables	0.47	0.8	1.01	0	0
Receivables	1.24	0.8	1.01	0	0.38
Prepaid Expenses	1.29	2.03	2.31	0.67	1.48
Other Current Assets	0.73	0.54	-	-	-
Total Current Assets	208.79	231.73	277.7	60.73	26.38
Property, Plant & Equipment	0.94	0.82	0.77	0.69	0.02
Long-Term Deferred Charges	0.38	0.62	-	-	-
Other Long-Term Assets	-	0.02	2.96	0.02	0
Total Assets	217.6	233.19	281.44	61.45	26.41
Accounts Payable	8.28	0.76	1.66	1.79	1.22
Accrued Expenses	7.04	1.24	2.1	1.3	0.84
Current Portion of Long-Term Debt	-	-	-	3.48	2.56
Current Portion of Leases	0.1	0.24	0.23	0.14	-
Current Income Taxes Payable	-	0	0.17	-	-
Current Unearned Revenue	-	-	0.28	1.46	3.52
Other Current Liabilities	1.2	0.16	1	0.02	0.08
Total Current Liabilities	16.62	2.39	5.44	8.19	8.21
Long-Term Debt	-	-	-	4.93	7.46
Long-Term Leases	-	0.04	0.25	0.48	-
Long-Term Unearned Revenue	-	-	2.85	3	3.44
Other Long-Term Liabilities	-	-	-	0.08	0.11
Total Liabilities	16.62	2.43	8.55	16.68	19.23
Common Stock	0.01	0.01	0.01	0	0.22
Additional Paid-In Capital	373.87	362	349.41	10.98	7.74
Retained Earnings	-173.24	-131.3	-76.94	-42.26	-22.01
Comprehensive Income & Other	0.34	0.05	0.41	-	-
Total Common Equity	200.98	230.76	272.89	-31.27	-14.05
Shareholders' Equity	200.98	230.76	272.89	44.77	7.18
Total Liabilities & Equity	217.6	233.19	281.44	61.45	26.41
Total Debt	0.1	0.27	0.48	9.03	10.02
Net Cash (Debt)	204.71	228.09	273.9	51.03	14.5
Net Cash Growth	-15.26%	-16.73%	436.74%	251.86%	-
Net Cash Per Share	2.12	2.40	6.86	1.77	0.72
Filing Date Shares Outstanding	97.19	96.5	94.4	25.7	20.22
Total Common Shares Outstanding	97.15	96.41	93.94	25.7	20.22
Working Capital	192.17	229.34	272.26	52.54	18.17
Book Value Per Share	2.07	2.39	2.90	-1.22	-0.70
Tangible Book Value	193.48	230.76	272.89	-31.27	-14.05
Tangible Book Value Per Share	1.99	2.39	2.90	-1.22	-0.70
Machinery	0.99	0.7	0.38	0.09	0.03

Source: S&P Capital IQ. Standard template. Financial Sources.